DISCONTINUANCE OF DENOMINATIONAL RED STRIP STAMPS
Importers and others concerned:
Purpose. This circular is issued to advise you that denominational red
strip stamps for sizes of 1/2 pint or more will not be issued after December
Background. Treasury Decision 6477, amending 26 CFR Part 251, and
Treasury Decision 6478, amending 26 CFR Part 250, both of which were effective
on July 1, 1960, discontinued the requirement for procuring denominational red
strip stamps to be affixed to bottles of distilled spirits having a capacity
of 1/2 pint or more and, in lieu thereof, provided for a standard size (non-
denominational) red strip stamp to be affixed to all such bottles. Industry
Circular No. 60-20 advised you to continue to requisition red strip stamps on
Form 428 by denomination until further advised by this office.
Effective date. On and after January 1, 1961, district directors will
issue only standard size (nondenominational) red strip stamps for bottles
having a capacity of 1/2 pint or more.
Ordering new strip stamps. For all red strip stamps to be procured on
and after January 1, 1961, and which are to be affixed to bottles of
distilled spirits having a capacity of 1/2 pint or more, the importer should,
in preparing Form 428, insert in the blank line in column (a), the word
Use of denominational stamps. Denominational red strip stamps which have
been issued to importers to be affixed to bottles of distilled spirits
imported under the provisions of 26 CFR Part 251 or brought into the United
States from the Virgin Islands under the provisions of 26 CFR Part 250, will
continue to be used until such existing stocks are exhausted.
Inquiries. Inquiries regarding this circular should refer to its number
and should be addressed to the office of your assistant regional commissioner,
alcohol and tobacco tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division